https://www.taxtmi.com/caselaws?id=40730 The court set aside the impugned orders and demand notices, ruling that the 2% local levy charged in Greater Bombay was not to be included in the assessable value for excise purposes. The court emphasized that the wholesale cash price should be determined at the factory gate, excluding additional charges like freight and octroi. The petitioner's argument that the levy was a non-manufacturing element was accepted, leading to the exclusion of the levy from the assessable value. The court found in favor of the petitioner, making the rule absolute with no order as to costs. en-us Thu, 22 Nov 1979 00:00:00 +0530 Fri, 14 May 2010 10:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40730 The court set aside the impugned orders and demand notices, ruling that the 2% local levy charged in Greater Bombay was not to be included in the assessable value for excise purposes. The court emphasized that the wholesale cash price should be determined at the factory gate, excluding additional charges like freight and octroi. The petitioner's argument that the levy was a non-manufacturing element was accepted, leading to the exclusion of the levy from the assessable value. The court found in favor of the petitioner, making the rule absolute with no order as to costs. Case-Laws Central Excise Thu, 22 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40730